近代中国家族企业债务重组制度思想及其现实镜鉴

发布时间：2018-10-31 10:33

【摘要】：企业债务重组问题不仅是当前我国经济发展中的重要问题,而且也是我国近代社会中极为重要的现实问题与理论问题,因此探索近代中国的企业债务重组制度思想兼具现实镜鉴和历史价值;但现有研究大多停留在阐述具体历史过程和审视某些历史观念上,而缺乏对企业债务重组制度进行系统的梳理和解读。文章从经济思想史的角度,系统地考察了近代中国家族企业债务重组的思想渊源和制度设计,以及这一制度思想的演进情况。研究发现:(1)西方破产免责思想在清末的传播与应用推动着中国传统债务清偿制度向近代债务重组制度转型,并促成了债务重组制度在家族企业中的实施。(2)儒家伦理在近代中国的家族企业债务重组制度设计中发挥着重要作用。(3)近代中国的家族企业债务重组制度的演进大致经历了企业主导型、银行主导型和信托公司主导型三个阶段,这是近代中国企业债务重组制度思想臻于成熟的表现。文章不仅为我们认识近代中国的家族企业债务重组制度思想提供了一幅较为完整的图景,而且也在如何化解道德风险激励、提高资金使用效率和强化债务重组效果等方面为当前的企业债务重组实务提供了历史借鉴。
[Abstract]:The problem of corporate debt restructuring is not only an important issue in the economic development of our country, but also an extremely important practical and theoretical problem in the modern society of our country. Therefore, exploring the thought of enterprise debt restructuring system in modern China has both realistic mirror and historical value. However, most of the existing studies focus on expounding specific historical processes and examining some historical concepts, but lack of systematic analysis and interpretation of corporate debt restructuring system. From the point of view of the history of economic thought, this paper systematically examines the ideological origin and institutional design of debt restructuring of family enterprises in modern China, as well as the evolution of this institutional thought. The results are as follows: (1) the spread and application of western bankruptcy exemption in the late Qing Dynasty promoted the transformation from the traditional debt repayment system to the modern debt restructuring system. (2) Confucian ethics plays an important role in the design of debt restructuring system of family enterprises in modern China. (3) debt restructuring of family enterprises in modern China. The evolution of the system has generally experienced enterprise-led, The three stages of bank-leading and trust-oriented are the mature performance of the debt restructuring system of modern Chinese enterprises. The article not only provides us with a complete picture of the debt restructuring system of family enterprises in modern China, but also provides us with a complete picture of how to resolve the moral hazard incentive. Improving the efficiency of capital use and strengthening the effect of debt restructuring provide a historical reference for the current practice of debt restructuring.
【作者单位】：上海财经大学经济学院;
【基金】：上海财经大学创新团队项目“中国经济转型的历史与思想研究”的资助
【分类号】：F275;F279.29

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